Updated on 22 September 2026

HST in Canada can be a confusing subject. Applying for an HST number, charging the correct amount, deducting HST, remitting HST - each aspect comes with its own set of regulations and can differ from province to province.

If you have started a new business or are taking over responsibilities for HST charging and remitting, it’s imperative that you familiarize yourself with the ins and outs of how to manage your GST/HST account.

The professionals at Accountor CPA have compiled the most commonly asked HST “how to” questions to help you navigate the system. Get everything you need to know about how to manage HST obligations in Canada.

How Does HST Work in Canada?

HST, or Harmonized Sales Tax, is a combination of the federal Canadian goods and services tax (GST) and provincial sales tax (PST). To date, five provinces have adopted HST:

1. Ontario;
2. Nova Scotia;
3. New Brunswick;
4. Newfoundland and Labrador;
5. Prince Edward Island.

British Columbia briefly adopted HST in 2010 but returned to a GST/PST system in 2013.

Business operators are generally responsible for applying for an HST number in Canada if their worldwide taxable supplies exceed the $30,000 small supplier threshold in a single calendar quarter or over four consecutive calendar quarters. Once registered, they are generally required to charge the applicable GST/HST on the taxable goods and services they provide, unless the supplies are exempt. Zero-rated supplies are taxable at 0%.

Businesses must file GST/HST returns with the Canada Revenue Agency (CRA) according to their assigned reporting period, which may be monthly, quarterly, or annually. When calculating the amount to remit, eligible businesses can generally claim input tax credits (ITCs) for GST/HST paid or payable on qualifying business purchases and expenses.

GST/HST returns must be filed, and any amount owing must be remitted by the applicable filing and payment deadlines.

How Much Is HST in Canada?

The total amount of HST differs from province to province, with different amounts for the provincial and federal rates. Below are the HST rates for the five provinces in Canada that have adopted HST.

As of April 1, 2025, Nova Scotia’s HST rate is 14%, following a reduction in the provincial portion of the tax from 10% to 9%. The HST rate a business must charge generally depends on the applicable place-of-supply rules.

How to Get an HST Number?

Applying for an HST number in Canada is a simple process. You will need your effective date of registration, your chosen fiscal year for GST/HST purposes, your annual revenue, and basic business information. Your effective date of registration depends on whether you are registering voluntarily or are required to register after exceeding the small supplier threshold.

As of July 14, 2026, Canadian resident businesses can register for a GST/HST account online through the CRA’s Business Registration Online (BRO) service, which is accessed through a CRA account. If you do not already have a Business Number (BN), you can obtain one as part of the registration process.

How Much Does It Cost To Get An HST Number?

Getting an HST number through the CRA has no cost. If you choose to work with a tax accounting firm to complete the registration for you, there may be a service fee.

How Do I Find My HST Number?

An HST number is made up of three parts. The first nine digits are the same as your Business Number (BN). The next two letters are the program identifier to specify what kind of account it is. The program identifier for GST/HST accounts is “RT”. The third part is the reference number, to differentiate between different accounts under the same BN and program identifier. It is in a 4-digit format, usually 0001, 0002, etc.

An HST number might look like: 123456789RT0001.

The best way to find your HST number is to check your business records, previous GST/HST returns, or your CRA account. If you still cannot find it, you can contact the CRA Business Enquiries line at 1-800-959-5525 for assistance.

How To Find the HST Number of a Company?

If you need to confirm an HST number provided to you by another company (like a supplier), you can verify it through the CRA. Use their GST/HST Registry Search to confirm that the number you were provided with is correct.

If an HST number was not provided, you should first contact the supplier to request it. If the supplier does not provide their HST number, you can contact the CRA Business Enquiries line at 1-800-959-5525 to confirm whether the company is registered.

How to Deduct HST from Total?

To deduct HST from the total price on a receipt, you use the following formula:

(Price x HST rate) / (100 + HST rate) = HST Amount

You can then divide this HST amount by the HST rate and multiply it by the provincial and federal rates to get the full breakdown.

For example, a purchase made in Ontario of $400 (HST rate = 13%):

($400 x 13) / (100 + 13) = $46.02

$46.02 / 13 = $3.54

$3.54 x 5 = $17.70 (federal portion)

$3.54 x 8 = $28.32 (provincial portion)

The same calculation can be used for other HST provinces. New Brunswick, Newfoundland and Labrador, and Prince Edward Island have a 15% HST rate, consisting of a 5% federal portion and a 10% provincial portion. Nova Scotia has a 14% HST rate, consisting of a 5% federal portion and a 9% provincial portion.

How To Remit HST?

When you file your GST/HST return, you will know how much GST/HST you must remit to the government. Generally, you must remit GST/HST at the same time as you file your return, although different deadlines apply to certain annual filers. Some annual filers may also be required to make quarterly instalment payments throughout the year.

For a detailed deadline schedule, visit the Canada Revenue Agency.

There are 3 main ways to pay your GST/HST remittance:

1. Pay online;
2. Pay in person at your financial institution in Canada or at a Canada Post retail location;
3. Send your payment by mail.

Payments or remittances of $10,000 or more must generally be made electronically.

It is recommended to remit electronically using one of the CRA’s online payment options, including My Payment.

How to Close an HST Account?

To close your HST account, you will need all of the following information:

1. Business number
2. Legal name of the business
3. Cancellation date
4. Reason for closing

Once you have this information, you can close your GST/HST account online through your CRA account. You can also fill out Form RC145, Request to Close Business Number Program Accounts, and send it to the CRA by mail.

After your account is successfully closed, you must file your final GST/HST return and remit any amount owing. You may also have to determine the GST/HST owing on certain property held at the time your account is closed. For more information, visit the Canada Revenue Agency.

If you need further assistance with your business’ HST number or remittance, the experts at Accountor CPA can help. We offer GST/HST return filing services and application assistance to help you ensure you are remitting the correct amount and meeting appropriate deadlines.

Contact us for a free consultation.

Frequently Asked Questions (FAQs)

What Is the Process to Apply for an HST Number in Canada?

Canadian resident businesses can register for a GST/HST account online through the CRA’s Business Registration Online (BRO) service, which is accessed through a CRA account. You’ll need your business information, effective date of registration, fiscal year-end, and revenue information.

Do I Need to Pay Any Fees to Get an HST Number?

Applying for an HST number through the CRA is free. However, if you use a tax accounting firm, there may be a service fee.

How Can I Find My HST Number If I’ve Lost It?

You can find your HST number in your business records, previous GST/HST returns, or your CRA account. If you still cannot find it, contact the CRA Business Enquiries line at 1-800-959-5525.

How Do I Verify Another Company’s HST Number?

Use the CRA’s GST/HST Registry Search to confirm the validity of an HST number provided by another business.

Can I Claim Input Tax Credits (ITCs) for HST Paid on Business Expenses?

Yes, GST/HST registrants can generally claim ITCs for GST/HST paid or payable on eligible business purchases and expenses, reducing the net GST/HST they have to remit.

How Do I Remit HST to the Government?

You can remit GST/HST electronically, at a financial institution in Canada, or by mail. Payments or remittances of $10,000 or more must generally be made electronically.

What Should I Do If I Need to Close My HST Account?

Provide the CRA with your business number, legal name, cancellation date, and reason for closing the account. You can close your GST/HST account online through your CRA account or submit Form RC145, Request to Close Business Number Program Accounts, by mail.